Amazon is complicit in this, and it is a pretty lousy anti-competitive thing for them to be doing. They will be able to handle it as a multi billion dollar company, but it buts an onerous regulatory burden on all the mom and pop and small retailers who will be subjected to collecting sales tax for the 49 states they don’t live in. Big business in cahoots with big government is a recipe for disaster.

No, no, no you’re doing it wrong. The sales tax requirements would be limited to states where that business has a particular physical presence so unless “mom and pop” Inc is located in 49 states, they wouldn’t be concerned with any other states than the one that the reside in.

One of the reasons that Amazon is mentioned so frequently is because they have large distributing facilities in a variety of states and as a result would be subject to a larger overall impact...not that they wouldn’t pass the cost down to the consumer of course.